Skip to content
Nonprofiteer
← COMMUNITY HEALTH ASSOCIATION

Form 990 for tax year 2024

Filed by COMMUNITY HEALTH ASSOCIATION.

Totals

Total revenue
$59,636,047
Total expenses
$56,367,508
Contributions and grants received
$132,346
Grants paid
$5,000
Program service revenue
$58,499,759
Investment income
$587,924
Other revenue
$416,018
Total assets, end of year
$73,486,609
Total liabilities, end of year
$45,681,868
Net assets or fund balances, end of year
$27,804,741
Program services expenses (Part IX)
$44,842,934
Management and general expenses
$11,524,574
Fundraising expenses
$0
Program service expenses (Part III)
$44,842,934

Program services were 79.6% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1e · Government grants (contributions)

    $108,000

  • 1f · All other contributions, gifts and grants

    $24,346

  • 2a · Program service revenue: Patient Service Revenue

    total $54,164,208 · related or exempt $54,164,208

  • 2b · Program service revenue: Walmart Clinic

    total $1,750,168 · related or exempt $1,750,168

  • 2c · Program service revenue: Pharmacy Revenue

    total $1,667,210 · related or exempt $1,667,210

  • 2d · Program service revenue: Fruth General Care Clinic

    total $918,173 · related or exempt $918,173

  • 3 · Investment income

    total $590,761 · excluded $590,761

  • 6a · Gross rents

    real property $69,682

  • 6b · Less rental expenses

    real property $21,456

  • 6c · Rental income or loss

    real property $48,226

  • 6d · Net rental income or loss

    total $48,226 · excluded $48,226

  • 7b · Less cost or other basis and sales expenses

    other assets $2,837

  • 7c · Gain or loss

    other assets -$2,837

  • 7d · Net gain or loss

    total -$2,837 · excluded -$2,837

  • 11a · Other revenue: Cafeteria Income

    total $213,618 · excluded $213,618

  • 11b · Other revenue: Rebate Revenue

    total $119,790 · excluded $119,790

  • 11c · Other revenue: Cash Discounts

    total $1,217 · related or exempt $1,217

  • 11d · All other revenue

    total $33,167 · related or exempt $33,167

  • 11e · Other revenue, total

    $367,792

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $5,000 · program services $5,000

  • 2 · Grants to domestic individuals

    total $0

  • 3 · Grants to foreign organizations and individuals

    total $0

  • 4 · Benefits paid to or for members

    total $0

  • 5 · Compensation of officers, directors and key employees

    total $794,226 · program services $89,645 · management and general $704,581

  • 6 · Compensation of disqualified persons

    total $0

  • 7 · Other salaries and wages

    total $18,991,473 · program services $17,758,602 · management and general $1,232,871

  • 8 · Pension plan contributions

    total $571,743 · program services $555,776 · management and general $15,967

  • 9 · Other employee benefits

    total $4,399,618 · program services $4,191,749 · management and general $207,869

  • 10 · Payroll taxes

    total $1,372,001 · program services $1,282,935 · management and general $89,066

  • 11a · Fees: management

    total $0

  • 11b · Fees: legal

    total $3,664 · program services $3,462 · management and general $202

  • 11c · Fees: accounting

    total $0

  • 11d · Fees: lobbying

    total $6,012 · program services $6,012

  • 11f · Fees: investment management

    total $0

  • 11g · Fees: other

    total $5,623,430 · program services $4,668,431 · management and general $954,999

  • 12 · Advertising and promotion

    total $232,385 · program services $2,526 · management and general $229,859

  • 13 · Office expenses

    total $1,274,181 · program services $938,782 · management and general $335,399

  • 14 · Information technology

    total $4,392 · program services $3,792 · management and general $600

  • 15 · Royalties

    total $0

  • 16 · Occupancy

    total $569,661 · program services $445,386 · management and general $124,275

  • 17 · Travel

    total $70,738 · program services $52,564 · management and general $18,174

  • 18 · Travel or entertainment for public officials

    total $0

  • 19 · Conferences, conventions and meetings

    total $0

  • 20 · Interest

    total $1,169,141 · program services $923,344 · management and general $245,797

  • 21 · Payments to affiliates

    total $6,288,887 · program services $64,122 · management and general $6,224,765

  • 22 · Depreciation, depletion and amortization

    total $2,492,807 · program services $1,968,727 · management and general $524,080

  • 23 · Insurance

    total $955,046 · program services $788,701 · management and general $166,345

  • 24a · Other expenses: Medical Supplies

    total $5,557,054 · program services $5,557,054

  • 24b · Other expenses: Bad Debts

    total $4,241,137 · program services $4,241,137

  • 24c · Other expenses: Taxes, Licenses Fees

    total $1,272,325 · program services $1,032,761 · management and general $239,564

  • 24d · Other expenses: Recruiting

    total $267,471 · program services $217,500 · management and general $49,971

  • 24e · All other expenses

    total $205,116 · program services $44,926 · management and general $160,190

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $2,684,825 · end of year $1,384,736

  • 2 · Savings and temporary cash investments

    beginning of year $14,796,000 · end of year $14,987,215

  • 4 · Accounts receivable

    beginning of year $6,416,315 · end of year $8,101,629

  • 8 · Inventories for sale or use

    beginning of year $415,669 · end of year $309,432

  • 9 · Prepaid expenses and deferred charges

    beginning of year $441,052 · end of year $541,568

  • 10a · Land, buildings and equipment: cost or other basis

    $49,702,024

  • 10b · Land, buildings and equipment: accumulated depreciation

    $6,240,587

  • 10c · Land, buildings and equipment, net

    beginning of year $31,318,795 · end of year $43,461,437

  • 11 · Investments: publicly traded securities

    beginning of year $16,050,751 · end of year $3,800,592

  • 14 · Intangible assets

    beginning of year $1,050,000 · end of year $900,000

  • 17 · Accounts payable and accrued expenses

    beginning of year $10,885,308 · end of year $9,033,868

  • 20 · Tax-exempt bond liabilities

    beginning of year $35,005,616 · end of year $35,015,241

  • 23 · Secured mortgages and notes payable

    beginning of year $2,497,587 · end of year $1,625,484

  • 25 · Other liabilities

    beginning of year $62,443 · end of year $7,275

  • 27 · Net assets without donor restrictions

    beginning of year $24,722,453 · end of year $27,804,741

Mission and programs · 2024

Mission

To promote the general health and welfare of citizens of Jackson County, West Virginia and surrounding areas by futhering all legitimate methods for the prevention and treatment of disease and the positive promotion of health, both personal and public.

Activities or mission (Part I)

To promote the general health and welfare of citizens of Jackson County, West Virginia and surrounding areas by furthering all legitimate methods for the prevention and treatment of disease and the positive promotion of

  • Jackson General Hospital has one rural health clinic, two provider-based clinics, two urgent care clinics, and an orthopedic clinic that provide primary care/family medicine to the residents of Jackson County. Diabetes management, pediatrics, wound care, and general surgery office visits are also provided in these clinics. In 2024, the clinics provided a total of 22,017 visits.

    Expenses $9,490,591 · Revenue $11,647,687

  • Jackson General Hospital has a hospitalist program that provides internal medicine and takes unattached inpatient admissions from the emergency room. In 2024, JGH had 4,435 inpatient days.

    Expenses $9,208,705 · Revenue $9,722,889

  • The Jackson General Hospital Emergency Department provides acute care services for patients of all ages, 24 hours a day, seven days a week, 365 days a year. With a Level IV trauma center, adult and pediatric patients are seen for any cardiac, respiratory, trauma, or general medicine issues. The Emergency Department is staffed by physicians and highly-skilled nurses. In 2024, Jackson General Hospital had 13,334 emergency room visits.

    Expenses $9,167,770 · Revenue $15,810,188

As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Gregory Rosencrance

    Director, President/CEO Thomas Hospitals

    Total calculated
    $922,471
    From this org
    $0
    From related orgs
    $813,930
    Other
    $108,541
    Hours/week
    0.5 + 41 related

    Schedule J breakdown matched by us

    Base
    not reported + $599,222 related
    Bonus
    not reported + $175,800 related
    Other
    not reported + $38,908 related
    Deferred
    not reported + $81,687 related
    Nontaxable benefits
    not reported + $26,854 related
    Filer's total
    not reported + $922,471 related

  • Brian Brown

    Surgeon

    Total calculated
    $451,701
    From this org
    $401,518
    From related orgs
    $0
    Other
    $50,183
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $394,222
    Bonus
    $3,732
    Other
    $3,564
    Deferred
    $15,525
    Nontaxable benefits
    $34,658
    Filer's total
    $451,701

  • Jeffrey Barton

    Surgeon

    Total calculated
    $399,048
    From this org
    $373,567
    From related orgs
    $0
    Other
    $25,481
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $320,403
    Bonus
    $50,000
    Other
    $3,164
    Deferred
    $13,483
    Nontaxable benefits
    $11,998
    Filer's total
    $399,048

  • Betsy Sayre

    CRNA

    Total calculated
    $332,744
    From this org
    $302,924
    From related orgs
    $0
    Other
    $29,820
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $286,835
    Bonus
    $15,250
    Other
    $839
    Deferred
    $10,139
    Nontaxable benefits
    $19,681
    Filer's total
    $332,744

  • Carl Overmiller

    Surgeon

    Total calculated
    $327,836
    From this org
    $288,607
    From related orgs
    $0
    Other
    $39,229
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $282,726
    Bonus
    not reported
    Other
    $5,881
    Deferred
    $13,056
    Nontaxable benefits
    $26,173
    Filer's total
    $327,836

  • Andrew Jenkins

    CRNA

    Total calculated
    $273,650
    From this org
    $250,341
    From related orgs
    $0
    Other
    $23,309
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $234,902
    Bonus
    $15,000
    Other
    $439
    Deferred
    $5,192
    Nontaxable benefits
    $18,117
    Filer's total
    $273,650

  • Stephanie McCoy

    President/CEO through 08/03/24

    Total calculated
    $213,179
    From this org
    $189,449
    From related orgs
    $0
    Other
    $23,730
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $129,983
    Bonus
    $42,460
    Other
    $17,006
    Deferred
    $7,767
    Nontaxable benefits
    $15,963
    Filer's total
    $213,179

  • Jeffrey Tabor

    Director Operations

    Total calculated
    $192,031
    From this org
    $151,934
    From related orgs
    $0
    Other
    $40,097
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $128,245
    Bonus
    $18,061
    Other
    $5,628
    Deferred
    $6,250
    Nontaxable benefits
    $33,847
    Filer's total
    $192,031

  • Candace Miller

    President starting August 2024

    Total calculated
    $133,969
    From this org
    $114,782
    From related orgs
    $0
    Other
    $19,187
    Hours/week
    40

  • Jessica Walton

    Director of Nursing

    Total calculated
    $89,645
    From this org
    $58,087
    From related orgs
    $0
    Other
    $31,558
    Hours/week
    40

  • William Smith

    Director Finance, June - December

    Total calculated
    $87,169
    From this org
    $70,305
    From related orgs
    $0
    Other
    $16,864
    Hours/week
    40

  • Dewey Clayton

    Director, Finance, January - June

    Total calculated
    $78,231
    From this org
    $70,163
    From related orgs
    $0
    Other
    $8,068
    Hours/week
    40

  • Rob Fisher

    Chairman

    Total calculated
    $0
    Hours/week
    4

  • Keith Rake

    Director

    Total calculated
    $0
    Hours/week
    0.5

  • John Gorrell

    Director, Treasurer

    Total calculated
    $0
    Hours/week
    1

  • Mike Casdorph

    Director, Vice-Chairman

    Total calculated
    $0
    Hours/week
    1

  • Sarah Brown

    Director

    Total calculated
    $0
    Hours/week
    0.5

  • Lee Corder

    Director

    Total calculated
    $0
    Hours/week
    0.5

  • Holly Anna Hill-Reinart

    Director

    Total calculated
    $0
    Hours/week
    0.5

  • Luke Hunter

    Director

    Total calculated
    $0
    Hours/week
    0.5

  • Joe Parsons

    Director, Secretary

    Total calculated
    $0
    Hours/week
    1

  • Carolyn Rader

    Director

    Total calculated
    $0
    Hours/week
    0.5

  • Todd Ritchie

    Director

    Total calculated
    $0
    Hours/week
    0.5

  • Steve Westfall

    Director

    Total calculated
    $0
    Hours/week
    0.5

  • Jamion Wolford

    Director

    Total calculated
    $0
    Hours/week
    0.5

  • Rod Felty

    Director

    Total calculated
    $0
    Hours/week
    0.5

  • Veronica Lewis

    Director

    Total calculated
    $0
    Hours/week
    0.5

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 4b · Supplemental nonqualified retirement plan
  • 6a · Pay contingent on this organization's net earnings

Answered no

  • 4a · Severance or change-of-control payment
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

Part I Line 3
Compensation for CEOs are determined by the WV United Health System compensation committee. The System engages an independent group to perform an executive compensation review and compensation survey every two years. This information is provided to the committee, which is made up of independent board members who are then responsible for setting the compensation packages offered to each executive, ensuring that the compensation package offered does not exceed fair market value.
Part I Line 4b
Stephanie McCoy received deferred compensation contributions of 1,797 in 2024 and Gregory Rosencrance received deferred compensation contributions of 66,162 from related party in 2024. These amounts are properly recorded in deferred compensation on the Form 990 Schedule J.
Part I Line 4b
Stephanie McCoy received CAA cash distributions of 11,608 in 2024 and Gregory Rosencrance received CAA cash distributions of 24,375 from related party in 2024.
Part I Line 6a
Per the WVUHS Incentive Plan incentives are contingent on meeting a net earning target.

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Related corporations and trusts

Part IV: related organizations taxable as a corporation or trust.

  • Allied Health Services Inc

    C Corp · Linen Services · WV

Provenance

Return type
form_990
Tax year
2024
Filed
11 November 2025
IRS schema version
2024v5.2
Source object
202503189349303310

Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.

The source document this was parsed from is served over the API, which is where bulk and document access live.